Swiss Criminal Code

of 21 December 1937 (Status as of 22 November 2022)


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Art. 325ter408

In­fringe­ment of oth­er re­port­ing ob­lig­a­tions

 

1 A per­son shall be li­able to a fine not ex­ceed­ing 100 000 francs if he or she wil­fully com­mits any of the fol­low­ing acts:

a.
provides false in­form­a­tion in the re­ports in ac­cord­ance with Art­icles 964a, 964b und 964l OR409 or fails to make the re­quired re­ports;
b.
fails to com­ply with the stat­utory ob­lig­a­tion to re­tain and doc­u­ment the re­ports in ac­cord­ance with Art­icles 964c and 964lCO.

2 A per­son who acts through neg­li­gence shall be li­able to a fine not ex­ceed­ing 50 000 francs.

408In­ser­ted by No III 2 of the FA of 19 June 2020 (In­dir­ect Counter-Pro­pos­al to the Pop­u­lar Ini­ti­at­ive "For re­spons­ible busi­nesses – pro­tect­ing hu­man rights and the en­vir­on­ment"), in force since 1 Jan. 2022 (AS 2021 846; BBl 2017 399).

409 SR 220

 

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